Company profile

株式会社ＭＳ＆Ｃｏｎｓｕｌｔｉｎｇ

EDINET
E20870
Securities
6555
Industry
Services
Latest annual securities report
2026-05-26 Annual Securities Report PDF HTML
Latest financial report
—
Latest filing
2026-05-27 Extraordinary Report PDF HTML
Compare this company

Industry position

Services

View details
Profitability Average Current Bottom 48% 5-year trend Deteriorating
Financial strength Very strong Based on Equity ratio Current Top 9% 5-year trend Broadly stable
Growth Below average Current Bottom 35% 5-year trend Deteriorating
Cash generation Strong Current Top 21% 5-year trend Deteriorating

Latest half-year results

H1 FY2026

2025/03/01 - 2025/08/31

Consolidated · IFRS · Cumulative YTD

For H1 FY2026, revenue was ¥1.24 billion. Operating income was ¥68.92 million. Net income was ¥52.08 million.

Revenue ¥1.24B
Operating income ¥68.92M
Net income ¥52.08M
Operating cash flow ¥140.85M
Free cash flow ¥78.55M
Total assets ¥3.5B
Total equity ¥2.7B

Half-year trend

Half-year financial trend

H1 values are cumulative year-to-date.

H2 values are calculated when comparable.

Consolidated · IFRS · Cumulative YTD

Mode

Half-year financial data

Annual key financial indicators

FY2026

Consolidated IFRS

Revenue reached ¥2.58 billion, up 1.3% year over year. Operating income returned to profit at ¥252.09 million. Operating margin was 9.8%. Net income returned to profit at ¥173.07 million. ROE was 5.9%; equity ratio was 79.8%; free cash flow was ¥285.42 million.

Revenue ¥2.58B up 1.3% year over year
Operating income ¥252.09M up 206.0% year over year
Net income ¥173.07M up 162.7% year over year
Total assets¥3.7B
Total equity¥2.91B
Operating cash flow¥405.71M
Free cash flow¥285.42M

Industry position details

Services

Annual data for the same fiscal year and industry

Comparison sample varies by metric

Profitability Average

Operating margin Top 38% / ROE Bottom 68%

Financial strength Very strong
Based on Equity ratio

Equity ratio Top 9%

Growth Below average

Revenue growth Bottom 75% / 3-year revenue CAGR Bottom 58%

Cash generation Strong

Operating cash flow margin Top 23% / Free cash flow margin Top 19%

Profitability Industry position history Deteriorating
2026 Bottom 48% 2025 Bottom 7% 2024 Bottom 41% 2023 Top 41% 2022 Top 42%
Financial strength Industry position history Broadly stable
2026 Top 9% 2025 Top 14% 2024 Top 10% 2023 Top 10% 2022 Top 17%
Growth Industry position history Deteriorating
2026 Bottom 35% 2025 Top 48% 2024 Top 32% 2023 Bottom 40% 2022 Top 10%
Cash generation Industry position history Deteriorating
2026 Top 21% 2025 Top 20% 2024 Bottom 16% 2023 Bottom 20% 2022 Top 8%
Profitability Operating margin 9.8% Industry median 7.4% Top 38% Comparison sample 321
Profitability ROE 5.9% Industry median 10.2% Bottom 68% Comparison sample 324
Financial strength Equity ratio 79.8% Industry median 55.5% Top 9% Comparison sample 324
Growth Revenue growth +1.3% Industry median +6.8% Bottom 75% Comparison sample 307
Growth 3-year revenue CAGR +5.3% Industry median +6.9% Bottom 58% Comparison sample 243
Cash generation Operating cash flow margin 15.7% Industry median 7.9% Top 23% Comparison sample 320
Cash generation Free cash flow margin 11.0% Industry median 2.9% Top 19% Comparison sample 320

Annual financial data

Fiscal year Scope Accounting standard Revenue Operating income Ordinary income Profit before tax Net income Profit attributable to owners of parent Comprehensive income Total assets Total liabilities Net assets Shareholders' equity Equity Equity attributable to owners of parent Equity for ratio Operating cash flow Investing cash flow Financing cash flow Free cash flow Cash and cash equivalents Basic EPS P/E Share price Market cap Book value per share Dividend per share Shares issued Equity ratio Official equity ratio ROE ROA Operating margin Ordinary income margin Net margin Operating cash flow margin Free cash flow margin Dividend payout ratio Revenue YoY Operating income YoY Ordinary income YoY Profit before tax YoY Net income YoY Total assets YoY Equity YoY Operating cash flow YoY Investing cash flow YoY Financing cash flow YoY Free cash flow YoY Cash and cash equivalents YoY EPS YoY Dividend per share YoY Shares issued YoY Employees YoY Average salary YoY Employees Average salary
FY2026 Consolidated IFRS 2584946000 252089000 251124000 173072000 173072000 167570000 3703773000 2914480000 2955974000 2955974000 405705000 -120289000 155043000 285416000 1029998000 40.21 10.69 429.8449 1976168943.2600 4597400 0.7980980476 0.798 0.0585499061 0.0467285657 0.0975219598 0.0669538164 0.15694912 0.1104146856 0.0128519293 2.0598921982 2.0485256908 1.6268476163 0.0963497073 0.1425091747 -0.0027211587 0.0756527887 6.1031202686 0.0315818388 0.7791408288 1.5873502775 0.0 0.0066225166 152
FY2025 Consolidated IFRS 2552146000 -237844000 -239502000 -276099000 -276099000 -287268000 3378277000 2551880000 2587265000 2587265000 406812000 -130134000 -30382000 276678000 578930000 -68.46 4597400 0.7658534217 0.766 -0.1067146195 -0.0817277565 -0.0931937279 -0.1081830742 0.1593999716 0.1084099421 0.0673201259 -2.3238488041 -2.3406663532 -3.4141702954 -0.0483694593 -0.0953650512 30.0353982301 0.2628430623 0.8244707894 2.6929760688 0.7559456107 -3.4311079545 0.0031201588 0.0413793103 151
FY2024 Consolidated IFRS 2391172000 179661000 178644000 114366000 114366000 113146000 3549988000 2825998000 2860010000 2860010000 13108000 -176535000 -173088000 -163427000 329697000 28.16 21.06 593.0496 2718005621.7600 4583100 0.805639343 0.806 0.0399879721 0.0322158835 0.075135122 0.0478284289 0.0054818307 -0.0683459826 0.0804724637 -0.4482325481 -0.4486619612 -0.4793641255 -0.0491983912 -0.0449400869 1.0404732254 -1.4603152481 0.4941210511 -1.5015995959 -0.5050731589 -0.4453417372 0.015285439 0.0902255639 145
FY2023 Consolidated IFRS 2213080000 325610000 324019000 219666000 219666000 206981000 3733679000 2963282000 2994587000 2994587000 6424000 -71753000 -342153000 -65329000 666153000 50.77 11.31 574.2087 2592035492.6700 4514100 0.8020472569 0.802 0.0733543557 0.0588336598 0.147129792 0.0992580476 0.0029027419 -0.0295194932 0.144334508 0.0283676744 0.0348672318 0.063706358 -0.0429580624 0.034554391 -0.9875676146 -0.5041296327 -0.2735349731 -1.1392909761 -0.3788157689 0.0818239932 0.0109966405 0.081300813 133
FY2022 Consolidated IFRS 1933945000 316628000 313102000 206510000 206510000 201632000 3901270000 2866430000 2894567000 2894567000 516715000 -47704000 -268664000 469011000 1072392000 46.93 14.95 701.6035 3132659627.5000 4465000 0.7419550557 0.742 0.0713440041 0.0529340446 0.1637213054 0.1067817337 0.2671818485 0.2425151698 0.4780879082 2.0381416089 2.0177445936 1.8444351759 0.0128181031 0.0521745831 1.4893529894 -0.0298346358 -2.4874378536 1.9086314249 0.2274945258 1.843761237 0.0 -0.102189781 123
FY2021 Consolidated IFRS 1308410000 -304995000 -307643000 -244554000 -244554000 -250756000 3851896000 2724529000 2751033000 2751033000 207570000 -46322000 180622000 161248000 873643000 -55.62 4465000 0.7142023045 0.714 -0.088895335 -0.0634892531 -0.2331035379 -0.1869093021 0.158642933 0.1232396573 -0.4825046048 -1.9507266164 -1.9630546729 -2.0957604108 0.0100109683 -0.1198035115 -0.1387494295 0.079305136 1.3818283673 -0.1544326632 0.6418404396 -2.1029149316 0.0113250283 0.030075188 137
FY2020 Consolidated IFRS 2528351000 320802000 319445000 223182000 223182000 220779000 3813717000 3103297000 3125476000 3125476000 241010000 -50312000 -473045000 190698000 532112000 50.43 17.25 869.9175 3840685762.5000 4415000 0.8195353772 0.82 0.0714073632 0.0585208604 0.1268819084 0.0882717629 0.0953229991 0.0754238632 133

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Source data: Financial Services Agency EDINET / Data organization, aggregation, and metric calculations: bestforever.jp